RICOH INDIA LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) Ricoh India Limited has preferred the present appeal under Section 81 of the Delhi Value Added Tax Act, 2004 (VAT, Act, for short) against the order dated 10 th March, 2010 passed by the Appellate Tribunal, Value Added Tax, New Delhi (for short, the tribunal) in Appeal No.319/ATVAT/07-08. By the impugned order, the tribunal has affirmed the order dated 13 th December, 2007, passed by the Commissioner, Department of Trade and Taxes, disposing of the application for advance ruling filed by the appellant under Section 84 of the VAT Act. The tribunal has upheld the finding of the Commissioner that multi functional printers/copiers/scanners having HSN code No.8471.60.29 and sales of spares and consumables of the above products having HSN code No. 8473.30.99 during the period 1 st April, 2005 to 31 st March, 2007 are taxable under the residuary head and, therefore, attract value added tax @ 12.5% and do not fall under Entry No. 41A of the third Schedule of the VAT Act and, therefore, are not taxable @ 4%.

(2.) The substantial question of law, on which we have heard learned counsel for the parties and which requires adjudication, is as under:-

(3.) The appellant had filed an application under Section 84 of the VAT Act seeking advance ruling in respect of the applicable VAT rate on the multi functional printers/machines and their spares and consumables during the period 1 st April, 2005 to 31 st March, 2007 (hereinafter referred to as the relevant period ). We may notice that the application and the question raised in the said application itself stated that the multi functional printers/copiers/scanners fall under the HSN code No.8471.60.29 and the spares and consumables fall under the HSN code No.8473.30.99. However, the declaration/statement ignores the controversy, whether the product(s) of the appellant are in fact multi functional printers , which fall within the aforesaid HSN Code. Another aspect/question raised is whether and to what extent the HSN Code is applicable as far as Entry No.41A to the third schedule of the VAT Act is concerned.